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The Choice of the Personal Income Tax Base

Gordon, Roger H. - 2014

each individual in addition to earnings, in a setting where the first-best tax would be an ability tax. The theory lays out …

Persistent link: https://www.econbiz.de/10013052495

Taxation of Investment and Savings in a World Economy : the Certainty Case

Gordon, Roger H. - 2010

This paper explores the characteristics of individual portfolio holdings in a world economy with a unified securities market where there are many countries, each with its own tax rates and inflation rate. When nominal interest is taxable but income to equity owners is tax exempt in all...

Persistent link: https://www.econbiz.de/10012763388

Why is Capital so Immobile Internationally? : Possible Explanations and Implications for Capital Income Taxation

Gordon, Roger H. - 2010

The evidence on international capital immobility is extensive, ranging from the correlations between domestic savings … economies should not tax savings or investment? The answer depends on the cause of this immobility. We argue that asymmetric … policy in an open economy allowing for asymmetric information, rather than simply finding that savings and investment should …

Persistent link: https://www.econbiz.de/10012763478

An Optimal Taxation Approach to Fiscal Federalism

Gordon, Roger H. - 2021

In a Federal system of government, each unit of government decides independently how much of each type of public good to provide, and what types of taxes, and which tax rates, to use in funding the public goods. In this paper we explore what types of problems can arise from this decentralized...

Persistent link: https://www.econbiz.de/10013210669